PERFORMANCE MEASUREMENT ENHANCES ANALYTICAL PROCEDURES

PERFORMANCE MEASUREMENT ENHANCES ANALYTICAL PROCEDURES

Performance measurement requires an understanding of a company's goals, objectives, strategies, and operations in order to identify and evaluate measures that inform management about issues necessary to align its future activities with its strategies. The level and sophistication of the current...

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Veröffentlicht in:The CPA journal (1975) 2001-05, Vol.71 (5), p.50
Hauptverfasser: Waddington, Barbara A, Moreland, Keith A, Lillie, Thomas
Format: Artikel
Sprache:eng
Schlagworte:
Accounting firms
Analysis
Asset acquisitions
Audit risk
Auditing standards
Capital assets
Compensation
Customer satisfaction
Financial management
Financial statements
Performance evaluation
SAS 56
Services
Statements on auditing standards
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Zusammenfassung:Performance measurement requires an understanding of a company's goals, objectives, strategies, and operations in order to identify and evaluate measures that inform management about issues necessary to align its future activities with its strategies. The level and sophistication of the current management information system affects the design and implementation of performance measurement. The measures often constitute relevant nonfinancial information, an important source for developing analytical expectations according to SAS No. 56, Analytical Procedures.
ISSN:0732-8435